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The articles Starter Ring Gear and Universal joint Cross (U.J. Cross) are classified under heading 8708 and tariff items 8708 99 00 (other), taxable at 28% whereas the article Starter Ring Gear Flywheel Assembly is covered under 8483; taxable at 18%

Authority for Advance Ruling — Classification and Tax rate on Motor Vehicle Parts – The applicant is engaged in the manufacture and supply of products such as Starter Ring Gear Flywheel Assembly, Starter Ring Gear and Universal joint Cross (U.J. Cross) etc. The applicant sought an advance ruling as to whether parts namely Starter Ring Gear Flywheel Assembly, Starter Ring Gear and Universal join Cross (U.J. Cross) supplied for use in motor vehicle is classifiable under HSN 8708 or 8483. What is the applicable rate of GST i.e. 28% or 18% on parts namely Starter Ring Gear Flywheel Assembly, Starter Ring Gear and Universal joint Cross (U.J. Cross) used in motor vehicles. Held that:- The Hon’ble Authority ruled that the articles Starter Ring Gear and Universal joint Cross (U.J. Cross) are classified under heading 8708 and tariff items 8708 99 00 (other), taxable at 28%, whereas the article Starter Ring Gear Flywheel Assembly is covered under 8483; taxable at 18%.
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